Oil and Gas Severance

West Virginia law provides for the collection and distribution of a severance tax on oil and gas. The oil and gas severance tax is dedicated for the use and benefit of the counties and municipalities within West Virginia.

In order to provide a procedure for the distribution of the oil and gas tax, a fund has been established in the State Treasurer's Office. The State Tax Commissioner deposits the proceeds received by his office into this revenue account. The monies in the oil and gas revenue fund are then distributed annually by the State Treasurer to the counties and municipalities entitled to the money. Seventy-five percent (75%) is distributed to oil and gas producing counties. The remaining twenty-five percent (25%) is distributed to all counties and municipalities of the state, based on population.

Should you have any questions concerning the distribution amount, you should contact the State Tax Department at 1-800-982-8297 or 304-558-3333.

Oil and Gas Severance Archive

West Virginia Code Site:

11-13A-5a